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RUWE, J., concurring: I agree with the result reached by
the majority; however, I cannot agree with the majority’s
suggestion that the personal nature of the underlying income tax
deficiency and the related interest plays no role in determining
the validity of section 1.163-9T(b)(2)(i)(A), Temporary Income
Tax Regs., 52 Fed. Reg. 48407 (Dec. 22, 1987). On the contrary,
as I made clear in my dissenting opinion in Redlark v.
Commissioner, 106 T.C. 31, 58, 60 (1996), I believe this to be a
relevant and important factor. The Courts of Appeals that have
addressed this issue seem to agree. See Kikalos v. Commissioner,
190 F.3d 791, 797-798 (7th Cir. 1999), revg. T.C. Memo. 1998-92;
McDonnell v. United States, 180 F.3d 721, 723 (6th Cir. 1999);
Allen v. United States, 173 F.3d 533, 537 (4th Cir. 1999);
Redlark v. Commissioner, 141 F.3d 936, 941 (9th Cir. 1998), revg.
and remanding 106 T.C. 31 (1996); Miller v. United States, 65
F.3d 687, 690-691 (8th Cir. 1995).
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